The Audit of Finland (VTV) developed in 2013 a report on education for children with disabilities. The watchdog focused its work on two objectives: firstly, analyzed the needs of basic education to examine the modalities and their impact; and secondly, it assessed whether there was fulfilling education by age and capabilities of the student in order to promote healthy growth and development.

The VTV studied the impact of special education through the "progress of students in high school, qualifications and employment status four years after completing basic education." However, this data is not in a position to assess the "quality" of the students supported because they were obtained through "interviews in just ten municipalities."

In this situation we add that education for children with disabilities "is not the same in the country, and for all age groups," but that support for these students "varies" from one municipality to another.

The report argues that in the municipalities where socioeconomic classes are lower, the need for support is growing. Therefore, the Audit considers necessary to establish a "criteria for calculating government transfers for education, taking into account local needs to reduce disparities between regions."

The number of students with disabilities increased significantly during the period 2000-2010, says the agency. In fact, the percentage rose to 60% among those ten years.

Along with the growing number of students, the audit noted that the "individualized" curriculum also increased. Against this backdrop, the VTV affirms this trend leads to "concern." It is because if a person studied with a specific program without considering the general education, they have "poorer capabilities" later on. 

Another of the irregularities was a "clear decline in the integration of students with disabilities in general education of high school."
The resources allocated to education for children with disabilities also increased. In 2010, the proportion of specialized teachers was "14% of teachers in basic education."

This scenario directly affects the economy of the government. It is that when there is a successful education for those with disabilities, development, learning and integration of students in society reduces the "risk of exclusion."

However, the VTV ensures that resources are "hard to reliably assess" because statistics on education are "incomplete".